Pennsylvania SB1441 provides a tax credit for youth activity participation expenses.
Pennsylvania SB1441 introduces a tax credit for youth activity participation expenses. A resident taxpayer with at least one qualified child in the household may claim a credit against tax equal to the amount of qualified youth activity participation expenses incurred during a taxable year. The credit is limited to $2,000 per qualified child and includes costs related to necessary equipment, uniforms, travel, training, lessons, registration, and fees. The credit cannot be refunded or carried forward or backward. The credit applies to taxable years beginning after December 31, 2026.
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